(1)

(a) In addition to all other taxes required by law, a tax of 1 cent per gallon is imposed upon the first sale or first removal from storage, after importation into this state, of motor fuel. For purposes of this subsection, the term "first sale" or "first removal" shall be the net amount of motor fuel pumped from the load rack or first storage. However, if motor fuel taxes are no longer imposed pursuant to ss. 336.025 and 336.026, for purposes of this subsection, the term "first sale" or the term "first removal" shall be the gross amount of motor fuel pumped from the loading rack or first storage. The term "first sale" does not include exchanges or loans, gallon-for-gallon, of motor fuel between licensed refiners before the fuel has been sold or removed through the loading rack or transfers between terminal facilities owned by the same taxpayer. The tax on motor fuel first imported into this state by a licensed refiner storing such fuel in a terminal facility shall be imposed when the product is first removed through the loading rack. The tax shall be remitted by the licensed refiner who owned the motor fuel immediately prior to removal of such fuel from storage.

(b) If any licensee owns or operates retail stations or has fuel on consignment at retail stations and has sold more fuel than was purchased tax-paid when the fuel was removed from the rack or than was reported to the state when first purchased or removed from storage tax-free, the licensee must report the additional gallons sold and pay the additional tax, due for the month, on his or her local option gasoline tax return or a return designated by the department.

(2) The proceeds of such tax are hereby appropriated for public transportation purposes in the manner following:

[Footnote 2] (a) The department, after deducting its expenses of collection, which shall include the administrative costs incurred by the department in the collection, administration, and distribution back to the counties of the taxes levied pursuant to this section, and after deducting the service charges provided for by s. 215.20, shall monthly divide the proceeds of such tax in the same manner as the constitutional gas tax pursuant to s. 206.47 and the formula contained in s. 9(c)(4), Art. XII of the revised State Constitution of 1968.

(b) 1. The Department of Revenue shall, from month to month, distribute the amount allocated to each of the several counties under paragraph (a) to the board of county commissioners of the county, who shall use such funds solely for the acquisition of rights-of-way; the construction, reconstruction, operation, maintenance, and repair of transportation facilities, roads, and bridges therein; or the reduction of bonded indebtedness of such county or of special road and bridge districts within such county, incurred for road and bridge or other transportation purposes. In the event the powers and duties relating to transportation facilities, roads, and bridges usually exercised and performed by boards of county commissioners are exercised and performed by some other or separate county board, such board shall receive the proceeds, exercise the powers, and perform the duties designated in this section to be done by the boards of county commissioners. 2. On and after October 1, 1971, the board of county commissioners of each county, or any separate board or local agency exercising the powers and performing the duties relating to transportation facilities, roads, and bridges usually exercised and performed by the boards of county commissioners, shall be assigned the full responsibility for the maintenance of transportation facilities in the county and of roads in the county road system. 3. In calculating the distribution of funds under paragraph (a), the Department of Revenue shall obtain from the Auditor General the certification of the level of assessment in each district and shall pay only the amount of money which is derived by multiplying said ratio and the amount which would be due a district under paragraph (a). The funds which are raised under this section but are not distributed under this section shall be deposited in the Gas Tax Collection Trust Fund. All funds placed in the Gas Tax Collection Trust Fund shall be distributed in the same manner as provided in paragraphs (a) and (b). 4. Nothing in this paragraph as amended by chapter 71-212, Laws of Florida, shall be construed to permit the expenditure of public funds in such manner or for such projects as would violate the State Constitution or the trust indenture of any bond issue or which would cause the state to lose any federal aid funds for highway or transportation purposes; and the provisions of this paragraph shall be applied in a manner to avoid such result.

(3) The gasoline inspection laws of the state shall be and are declared to be applicable to the enforcement of this section.

(4) The license tax herein levied shall be in addition to all other license taxes levied under the laws of the state and in addition to the dealer's license tax for each place of business levied under the provisions of the laws of the state.

(5) It is hereby expressly recognized and declared by the Legislature that all public roads and bridges being constructed or built or which will be hereafter constructed or built, including the acquisition of rights-of-way as incident thereto, either by the Department of Transportation or the several counties of the state, were, are, and will be constructed and built as general public projects and undertakings and that the cost of the construction and building thereof, including the acquisition of rights-of-way as incident thereto, was, is, and will be legitimate, proper state expense incurred for a general public and state purpose. And it is expressly recognized and declared that the construction, reconstruction, maintenance, and acquisition of rights-of-way of all secondary roads are essential to the welfare of the state and that such roads when constructed, reconstructed, or maintained, or such rights-of-way when acquired, are and will be for a general public and state purpose. And the Legislature has found and hereby declares that for the proper and efficient construction and maintenance of public highways designated state roads, it is in the best interest of the state to further integrate the activities of the Department of Transportation and the several boards of county commissioners as provided in subsection (2) in order that both state and local highway needs may be adequately provided for.

(6) It is declared to be the legislative intent that the funds derived from this section shall be used in such manner and for the purposes aforesaid to reduce the burden of ad valorem taxes in the several counties. History: ss. 1-11, 13, 14, ch. 20228, 1941; ss. 1-11, 13, 14, ch. 21639, 1943; ss. 1-11, 13, 14, ch. 22822, 1945; ss. 1-14, ch. 24172, 1947; ss. 1-14, ch. 25266, 1949; ss. 1-12, 14, 16-18, ch. 26321, 1949; s. 7, ch. 63-253; s. 3, ch. 63-302; s. 2, ch. 65-360; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 1, ch. 67-198; ss. 21, 23, 35, ch. 69-106; s. 3, ch. 70-342; s. 1, ch. 70-995; ss. 1, 2, ch. 71-212; s. 61, ch. 73-333; s. 57, ch. 77-104; s. 4, ch. 77-165; s. 2, ch. 80-77; s. 3, ch. 83-339; s. 2, ch. 85-164; s. 112, ch. 85-342; s. 40, ch. 86-152; s. 58, ch. 87-99; s. 4, ch. 91-82; s. 108, ch. 91-112; s. 5, ch. 92-184; s. 2, ch. 94-146; s. 30, ch. 95-146; s. 1485, ch. 95-147; ss. 56, 57, ch. 95-417. [Footnote 1] Note. A. Section 56, ch. 95-417, amended s. 206.60, effective July 1, 1996, to read: 206.60 County tax on motor fuel. (1) The proceeds of the county fuel tax imposed pursuant to s. 206.41(1)(b) are appropriated for public transportation purposes in the manner following: [Footnote 2] (a) The department, after deducting its expenses of collection, which shall include the administrative costs incurred by the department in the collection, administration, and distribution back to the counties of such tax, and after deducting the service charges provided for by s. 215.20, shall monthly divide the proceeds of such tax in the same manner as the constitutional [Footnote 3] fuel tax pursuant to s. 206.47 and the formula contained in s. 9(c)(4), Art. XII of the revised State Constitution of 1968. (b)1. The Department of Revenue shall, from month to month, distribute the amount allocated to each of the several counties under paragraph (a) to the board of county commissioners of the county, who shall use such funds solely for the acquisition of rights-of-way; the construction, reconstruction, operation, maintenance, and repair of transportation facilities, roads, and bridges therein; or the reduction of bonded indebtedness of such county or of special road and bridge districts within such county, incurred for road and bridge or other transportation purposes. In the event the powers and duties relating to transportation facilities, roads, and bridges usually exercised and performed by boards of county commissioners are exercised and performed by some other or separate county board, such board shall receive the proceeds, exercise the powers, and perform the duties designated in this section to be done by the boards of county commissioners. 2. The board of county commissioners of each county, or any separate board or local agency exercising the powers and performing the duties relating to transportation facilities, roads, and bridges usually exercised and performed by the boards of county commissioners, shall be assigned the full responsibility for the maintenance of transportation facilities in the county and of roads in the county road system. 3. In calculating the distribution of funds under paragraph (a), the Department of Revenue shall obtain from the Auditor General the certification of the level of assessment in each district and shall pay only the amount of money which is derived by multiplying said ratio and the amount which would be due a district under paragraph (a). The funds which are raised under this section but are not distributed under this section shall be deposited in the Fuel Tax Collection Trust Fund. All funds placed in the Fuel Tax Collection Trust Fund shall be distributed in the same manner as provided in paragraphs (a) and (b). 4. Nothing in this paragraph as amended by chapter 71-212, Laws of Florida, shall be construed to permit the expenditure of public funds in such manner or for such projects as would violate the State Constitution or the trust indenture of any bond issue or which would cause the state to lose any federal aid funds for highway or transportation purposes; and the provisions of this paragraph shall be applied in a manner to avoid such result. (2) The gasoline inspection laws of the state shall be and are declared to be applicable to the enforcement of this section. (3) The license tax herein levied shall be in addition to all other license taxes levied under the laws of the state and in addition to the dealer's license tax for each place of business levied under the provisions of the laws of the state. (4) It is hereby expressly recognized and declared by the Legislature that all public roads and bridges being constructed or built or which will be hereafter constructed or built, including the acquisition of rights-of-way as incident thereto, either by the Department of Transportation or the several counties of the state, were, are, and will be constructed and built as general public projects and undertakings and that the cost of the construction and building thereof, including the acquisition of rights-of-way as incident thereto, was, is, and will be legitimate, proper state expense incurred for a general public and state purpose. And it is expressly recognized and declared that the construction, reconstruction, maintenance, and acquisition of rights-of-way of all secondary roads are essential to the welfare of the state and that such roads when constructed, reconstructed, or maintained, or such rights-of-way when acquired, are and will be for a general public and state purpose. And the Legislature has found and hereby declares that for the proper and efficient construction and maintenance of public highways designated state roads, it is in the best interest of the state to further integrate the activities of the Department of Transportation and the several boards of county commissioners as provided in subsection (1) in order that both state and local highway needs may be adequately provided for. (5) It is declared to be the legislative intent that the funds derived from this section shall be used in such manner and for the purposes aforesaid to reduce the burden of ad valorem taxes in the several counties. B.1. Section 10, ch. 94-146, provides that: "(1) Notwithstanding the provisions of s. 206.60, Florida Statutes, or any other provision of law to the contrary, effective July 1, 1994, through June 30, 1997, the Department of Revenue shall deduct administrative costs incurred in collecting, administering, enforcing, and distributing the fuel taxes authorized in ss. 212.62, 206.60, 206.605, 206.87, 206.9825, 336.026, 336.021, 336.025, and 206.41, Florida Statutes, from the proceeds of the county tax on motor fuel authorized in s. 206.60, Florida Statutes. "(2) This section shall take effect July 1, 1994." 2. Section 98, ch. 95-417, amended s. 10(1), ch. 94-146, effective July 1, 1996, to read: "(1) Notwithstanding the provisions of s. 206.60, Florida Statutes, or any other provision of law to the contrary, effective July 1, 1994, through June 30, 1997, the Department of Revenue shall deduct administrative costs incurred in collecting, administering, enforcing, and distributing the fuel taxes authorized in ss. 206.87, 206.9825, and 206.41, Florida Statutes, from the proceeds of the county tax on motor fuel authorized in s. 206.41(1)(b), Florida Statutes." [Footnote 2] Note. Section 2, ch. 94-146, and s. 57, ch. 95-417, amended paragraph (a) of subsection (2), redesignated as paragraph (a) of subsection (1) by s. 56, ch. 95-417, effective July 1, 1999, to read: (a) After transferring to the General Revenue Fund the service charge provided for by s. 215.20 and after deducting its administrative costs incurred in the collection, administration, enforcement, and distribution back to the counties of such tax, which administrative costs may not exceed 2 percent of collections, the department shall monthly divide the proceeds of such tax in the same manner as the constitutional fuel tax pursuant to s. 206.47 and the formula contained in s. 9(c)(4), Art. XII of the revised State Constitution of 1968. [Footnote 3] Note. The word "gas" following the word "fuel" was deleted by the editors to conform to s. 206.47, as amended by s. 51, ch. 95-417, effective July 1, 1996. Note. Former s. 208.44.